Reasonable tax avoidance is not tax evasion, it is to reduce the tax pressure within the legal scope, so as to avoid the blind spot of tax knowledge, which will lead enterprises to pay more taxes or be fined by the tax bureau. Therefore, it is necessary for enterprises to understand the basic knowledge of reasonable tax avoidance.
There are three common ways to avoid taxes according to policies:
1. The preferential policies of the state for high-tech enterprises are as follows:
1. The research and development expenses of enterprises can be deducted from the enterprise income tax by 175%.
2. If you apply to become a "high-tech enterprise", you can pay 1% less corporate income tax and 15% of the profits. (Non-high-tech enterprises need to pay 25% enterprise income tax)
2. The preferential tax policies for small-scale low-profit enterprises are as follows:
1. For small-scale low-profit enterprises with an annual taxable income of less than 2, yuan (including 2, yuan), their income is reduced by 5% and included in the taxable income, and enterprise income tax is paid at the rate of 2%.
2. For small-scale low-profit enterprises whose annual taxable income is between 2, yuan and 3, yuan (including 3, yuan), the income is reduced by 5% and included in the taxable income, and the enterprise income tax is paid at the tax rate of 2%.
3. If the monthly sales of small-scale taxpayer enterprises do not exceed 3, yuan (paying 9, yuan quarterly), they can enjoy the preferential policy of temporarily exempting small and micro enterprises from VAT.
3. The preferential tax policies for year-end bonus are as follows:
The exact name of year-end bonus is "one-off bonus for the whole year", and the tax calculation method for year-end bonus is a relatively preferential algorithm, which is the only tax preference that can be divided by 12 to calculate the appropriate tax rate.
The year-end bonus is an affirmation of the employees' work performance in the past year. "year-end double salary system" is one of the most common forms of year-end bonus distribution, which is widely used by most enterprises, especially foreign enterprises.
In order to make good use of the preferential tax policy of "one-off bonus for the whole year" and reduce the tax burden, enterprises should also pay attention to the following matters:
1) Taxpayers get the one-off bonus for the whole year, which is calculated and paid as one month's salary and salary income separately. In a tax year, for each taxpayer, this tax calculation method is only allowed to be adopted once.
2) Taxpayers' bonuses in various names except the one-off bonus for the whole year, such as semi-annual bonus, quarterly bonus, overtime bonus, advanced bonus and attendance bonus, are all merged with the salary and salary income of the current month, and individual income tax is paid according to the provisions of the tax law.
3) As the legal taxpayer of personal income tax is an individual, the personal income tax borne by the enterprise for employees cannot be deducted before tax. When the annual settlement is made, the enterprise should make tax adjustment to increase the taxable income.
four situations in which enterprises are easy to ignore and lead to overpayment of taxes
1. Zero declaration is required even if there is no business
According to relevant laws and regulations, after the business license is approved, enterprises must declare their business conditions to the tax bureau every month. No matter whether you make money or not, no matter whether you have business or not, you should make an account according to the operation every month and then make a tax declaration to the tax bureau according to the account book. At present, small-scale enterprises can make zero declaration if the invoice amount in a quarter is less than 9 thousand yuan. Zero declaration is also relatively simple to handle. If it is not handled, the enterprise will face a fine of 2, yuan.
it should be noted that long-term zero declaration may be included in the key monitoring scope by the tax authorities, and if there is any untrue situation, it will be investigated and dealt with by the tax authorities according to law.
2. The VAT rate has nothing to do with the input tax rate
In this regard, for example, Article 2 of the VAT stipulates that the tax rate for book sales is 13%. That is, as long as the enterprise is a general taxpayer, the tax rate for selling books is 13%.
Then the question is, if a company that sells books also meets the requirements of ordinary taxpayers, but the input invoice for printed books he gets is 17%, can the tax rate of 13% still be applied when paying taxes? (That is, when paying taxes, the tax rate of 17% will be deducted according to the tax rate of 13%).
the answer is yes, the company still applies the tax rate of 13%, because the nature of the industry determines the value-added tax rate, regardless of the input tax rate.
Third, you should remember to pay taxes when the contract is invalid
In the course of daily operation, an enterprise is bound to sign a contract with the outside world. If there is an accident in the middle, both parties will have to complete the obligation to pay stamp duty.
4. Pay more taxes if you don't get invoices
The tax authorities implement "controlling taxes by votes", and all expenses of enterprises must obtain legal vouchers, otherwise they cannot be charged before tax. Being able to obtain legal vouchers (invoices) has become an important way for enterprises to save taxes.
However, some people don't care. When the other party induces enterprises not to invoice in the name of preferential treatment, some enterprises will agree that this is actually a loss.
For example:
If a company buys office supplies in 1 yuan, it only needs to pay 9 yuan if it doesn't invoice, but 1 yuan if it invoices. On the surface, it can save 1 yuan for the enterprise if it doesn't.
However, the reality is that if 1 yuan is paid more, the income tax of enterprises can be paid less in 33 yuan; If 1 yuan is underpaid, the income tax of enterprises will be overpaid in 33 yuan. The difference between taking an invoice and not taking it is clear at a glance. Therefore, enterprise personnel must remember that if they don't get the invoice, they will pay more taxes.
five tax-saving skills that entrepreneurs must know
1. Putting personal patents into the company's use in the form of technology shares
If the owner or employee of the enterprise owns the patents and provides them to the company for use, the company can reasonably evaluate the personal patents, and incorporate them into the company's use in the form of valuable shares, and sign a formal contract.
In this way, patents will become intangible assets of the company, and accountants can use reasonable amortization to include them in the cost, thus reducing profits and achieving the purpose of paying less taxes.
Second, reasonably improve employee welfare and amortize profits
In the process of production and operation, small and medium-sized business owners can appropriately raise employees' wages within the scope of taxable wages, for example, providing medical insurance for employees and establishing employee funds (such as: In this way, not only can the enthusiasm of employees be mobilized, but also these expenses can be included in the cost of the enterprise, thus amortizing the profits of the enterprise and reducing the tax burden.
3. Mixed sales should be signed according to law and taxed separately
If a sales activity involves both services and goods, it is mixed sales. There are two elements here: one must be the same sales behavior, and the other must involve services and goods, both of which are indispensable. There are also tax planning points that need attention.
fourth, if the invoice is lost, it can still be reimbursed if it is remedied in time.
China implements the tax control by ticket, because it involves taxation, and it is impossible to reopen a new invoice if it is lost. However, without the invoice, it can't be reimbursed by the ticket and recorded by the company. What should I do?
There is no need to panic about losing the invoice. You can take the following two measures to remedy it:
First, if the original voucher obtained from another unit is lost, you should obtain the certificate that the original issuing unit has the official seal, and indicate the number, amount and content of the original voucher. It can only be used as the original voucher after it is approved by the person in charge of the accounting institution, the accounting supervisor and the unit leader of the handling unit.
second, if it is really impossible to obtain the certificate, such as train, ship, plane ticket and other vouchers, the parties concerned should write out the details, which will be used as the original vouchers after being approved by the person in charge of the accounting institution, the accounting supervisor and the unit leader of the handling unit.
5. The expenses of the company should be clearly distinguished from the personal consumption of shareholders
For example, some companies have invested in buying houses and cars, but they have written the obligee as a shareholder, not as the unit that contributed the funds, and the accounts receivable or other receivables of the shareholders are not listed on the books. Is this reasonable?
This is an example in which the company expenses are mixed with the shareholders' personal expenses. According to the Individual Income Tax Law and the relevant regulations of State Taxation Administration of The People's Republic of China, the above matters are regarded as dividends received by shareholders from the company, and personal income tax must be withheld and remitted. The related expenses shall not be included in the company's costs, and the accounts receivable or other receivables of shareholders shall be listed on the books, thus bringing additional tax burden to the company.